Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

190.0000 ASSESSMENT APPEALS BOARD

Annotation 190.0035

190.0035Duty to Equalize Assessments. An Assessment Appeals Board is charged with the assessment equalization function, and once a Board of Supervisors acts to establish such a board, the power to equalize assessments passes solely to the Assessment Appeals Board. Such is constitutionally mandated in section 16 of article XIII of the State Constitution. C 6/10/80.

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